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Budget Institutions in Low-Income Countries

Budget Institutions in Low-Income Countries »

Source: Budget Institutions in Low-Income Countries : Lessons from G-20

Volume/Issue: 2014/164

Series: IMF Working Papers

Author(s): Sanjeev Gupta , and Sami Yläoutinen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 September 2014

ISBN: 9781498329439

Keywords: Budget Institutions, Budget Reforms, fiscal strategy, fiscal outlook, fiscal objectives, fiscal reporting, General,

This paper presents twelve budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income count...

Budget Institutions in Low-Income Countries
			: Lessons from G-20

Budget Institutions in Low-Income Countries : Lessons from G-20 »

Volume/Issue: 2014/164

Series: IMF Working Papers

Author(s): Sanjeev Gupta , and Sami Yläoutinen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 September 2014

DOI: http://dx.doi.org/10.5089/9781498329439.001

ISBN: 9781498329439

Keywords: Budget Institutions, Budget Reforms, fiscal strategy, fiscal outlook, fiscal objectives, fiscal reporting, General,

This paper presents twelve budget institutions that can support planning and delivery of credible fiscal strategies in the fiscal policy-making process. The resulting framework is applied to seven low-income count...

Russian Federation
			: Fiscal Transparency Evaluation

Russian Federation : Fiscal Transparency Evaluation »

Volume/Issue: 2014/134

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 May 2014

DOI: http://dx.doi.org/10.5089/9781498348058.002

ISBN: 9781498348058

Keywords: fiscal reports, fiscal statistics, fiscal reporting

This paper discusses key findings of the pilot Fiscal Transparency Evaluation for the Russian Federation. Most aspects of Russia's fiscal reporting and budgeting practices are in line with good or advanced practice...

Russian Federation

Russian Federation »

Source: Russian Federation : Fiscal Transparency Evaluation

Volume/Issue: 2014/134

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 May 2014

ISBN: 9781498348058

Keywords: fiscal reports, fiscal statistics, fiscal reporting

This paper discusses key findings of the pilot Fiscal Transparency Evaluation for the Russian Federation. Most aspects of Russia's fiscal reporting and budgeting practices are in line with good or advanced practice...

Strengthening Post-Crisis Fiscal Credibility
			: Fiscal Councils on the Rise - A New Dataset

Strengthening Post-Crisis Fiscal Credibility : Fiscal Councils on the Rise - A New Dataset »

Volume/Issue: 2014/58

Series: IMF Working Papers

Author(s): Xavier Debrun , and Tidiane Kinda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2014

DOI: http://dx.doi.org/10.5089/9781475516135.001

ISBN: 9781475516135

Keywords: Credibility of fiscal policy, fiscal councils, forecast errors, fiscal council, fiscal institutions,

Institutions aimed at constraining policy discretion to promote sound fiscal policies are once again at the forefront of the policy debate. Interest in 'fiscal councils,' independent watchdogs active in the public...

Strengthening Post-Crisis Fiscal Credibility: Fiscal Councils on the Rise — A New Dataset

Strengthening Post-Crisis Fiscal Credibility: Fiscal Councils on the Rise — A New Dataset »

Source: Strengthening Post-Crisis Fiscal Credibility : Fiscal Councils on the Rise - A New Dataset

Volume/Issue: 2014/58

Series: IMF Working Papers

Author(s): Xavier Debrun , and Tidiane Kinda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 April 2014

ISBN: 9781475516135

Keywords: Credibility of fiscal policy, fiscal councils, forecast errors, fiscal council, fiscal institutions,

Institutions aimed at constraining policy discretion to promote sound fiscal policies are once again at the forefront of the policy debate. Interest in 'fiscal councils,' independent watchdogs active in the public...

Some Algebra of Fiscal Transparency
			: How Accounting Devices Work and How to Reveal Them

Some Algebra of Fiscal Transparency : How Accounting Devices Work and How to Reveal Them »

Volume/Issue: 2012/228

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

DOI: http://dx.doi.org/10.5089/9781475510577.001

ISBN: 9781475510577

Keywords: accounting devices, accrual accounting, cash accounting, government finance, full accrual accounting, government finance statistics, National Budget, Deficit, and Debt: General,

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets...

Some Algebra of Fiscal Transparency

Some Algebra of Fiscal Transparency »

Source: Some Algebra of Fiscal Transparency : How Accounting Devices Work and How to Reveal Them

Volume/Issue: 2012/228

Series: IMF Working Papers

Author(s): Timothy Irwin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

ISBN: 9781475510577

Keywords: accounting devices, accrual accounting, cash accounting, government finance, full accrual accounting, government finance statistics, National Budget, Deficit, and Debt: General,

Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets...

Fiscal Transparency, Fiscal Performance and Credit Ratings1

Fiscal Transparency, Fiscal Performance and Credit Ratings1 »

Source: Fiscal Transparency, Fiscal Performance and Credit Ratings

Volume/Issue: 2012/156

Series: IMF Working Papers

Author(s): Julio Escolano , and Elif Arbatli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2012

ISBN: 9781475504477

Keywords: Sovereign Credit Ratings, fiscal performance, public debt, budget process, budget documents

This paper investigates the effect of fiscal transparency on market assessments of sovereign risk, as measured by credit ratings. It measures this effect through a direct channel (uncertainty reduction) and an indi...

Fiscal Transparency, Fiscal Performance and Credit Ratings

Fiscal Transparency, Fiscal Performance and Credit Ratings »

Volume/Issue: 2012/156

Series: IMF Working Papers

Author(s): Julio Escolano , and Elif Arbatli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2012

DOI: http://dx.doi.org/10.5089/9781475504477.001

ISBN: 9781475504477

Keywords: Sovereign Credit Ratings, fiscal performance, public debt, budget process, budget documents

This paper investigates the effect of fiscal transparency on market assessments of sovereign risk, as measured by credit ratings. It measures this effect through a direct channel (uncertainty reduction) and an indi...